UK Commercial Property Stamp Duty (SDLT) Calculator
UK figures as of 21 June 2026 (2026/27 tax year)
Calculate Stamp Duty Land Tax on non-residential and mixed-use property in England and Northern Ireland - shops, offices, warehouses, land, or a flat above a shop. Uses the commercial bands, and can add the SDLT due on the rent of a new lease.
Purchase details
£
Non-residential & mixed-use rates (England & NI). No 5% additional-property surcharge, no first-time buyer relief — these apply to residential only.
Stamp Duty payable
£3,250
Effective rate 1.18%
On the purchase price / premium
Band
Rate
SDLT
£0–£150,000
0%
£0
£150,000–£250,000
2%
£2,000
£250,000+
5%
£1,250
SDLT on price/premium£3,250
Total Stamp Duty£3,250
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How commercial SDLT differs from residential
Non-residential and mixed-use property is taxed on a completely different, lower set of SDLT bands than homes - and crucially, none of the residential surcharges apply. There is no 5% additional-property surcharge, no first-time buyer relief and no 2% non-resident surcharge. That makes the commercial calculation simpler, but the bands and thresholds are different, so a residential calculator will give the wrong answer.
Up to 150,000: 0%
150,001 to 250,000: 2%
Above 250,000: 5%
Tax is tiered - each rate applies only to the slice of the price within that band.
What counts as non-residential or mixed-use
Commercial property such as shops, offices, warehouses and industrial units.
Bare land and agricultural land that is part of a working farm.
Mixed-use property that has both residential and non-residential parts - for example a flat above a shop, or a doctor's surgery with living accommodation.
Six or more residential properties bought in a single transaction are also treated as non-residential.
Worked example - freehold commercial purchase
Buy a commercial unit for 275,000:
0% on the first 150,000 = 0
2% on the next 100,000 = 2,000
5% on the final 25,000 = 1,250
Total SDLT = 3,250.
New leases: SDLT on the rent too
When you take a new commercial lease, SDLT is charged on the lease premium (using the bands above) AND separately on the rent, based on its net present value (NPV) over the life of the lease. The NPV is discounted at HMRC's 3.5% temporal discount rate. There is no SDLT on the rent if the NPV is below 150,000; the portion from 150,001 to 5m is taxed at 1%, and anything above 5m at 2%. Tick the new-lease box to add this.
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Frequently asked questions
Does the 5% second-home surcharge apply to commercial property?
No. The 5% additional-property surcharge, first-time buyer relief and the non-resident surcharge are all residential-only. Commercial and mixed-use purchases use the non-residential bands with no surcharges.
Is mixed-use really taxed at commercial rates?
Yes - a genuinely mixed property (residential plus non-residential, such as a flat above a shop) is taxed at the non-residential rates on the whole price. HMRC scrutinises mixed-use claims closely, so the non-residential element must be real.
Do I pay SDLT on commercial rent?
On a new lease, yes - SDLT applies to the net present value of the rent over the lease term, separately from any premium. Assigned (existing) leases are charged only on the price paid for the lease.
Report a bug or ask a question about this calculator
Important: BrickCrunch provides general information and estimates only — this is not financial, tax, mortgage or legal advice. Calculations are simplified and your circumstances may differ. UK tax and rate figures are checked against gov.uk (21 June 2026 (2026/27 tax year)) but rates change and errors are possible. Always confirm figures with gov.uk or a qualified professional before making decisions.
